{"id":225,"date":"2019-12-24T17:51:36","date_gmt":"2019-12-24T17:51:36","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=225"},"modified":"2024-03-18T14:28:51","modified_gmt":"2024-03-18T14:28:51","slug":"tasit-araclarinda-uygulanan-kdv-oranlari","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=225","title":{"rendered":"Ta\u015f\u0131t Ara\u00e7lar\u0131nda Uygulanan KDV Oranlar\u0131"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

KDV oranlar\u0131, 2007\/13033 say\u0131l\u0131 Bakanlar\nKurulu Karar\u0131 ile belirlenmi\u015ftir. Bu Kararnameye ekli (I) say\u0131l\u0131 listedeki mal\nve hizmetler i\u00e7in %1, (II) say\u0131l\u0131 listedeki mal ve hizmetler i\u00e7in %8, bu\nlistelerde yer almayan di\u011fer t\u00fcm i\u015flemlerde %18 oran\u0131 uygulanmaktad\u0131r. Bu\nmakalemizde, motorlu kara ta\u015f\u0131tlar\u0131nda uygulanacak KDV oranlar\u0131 ele al\u0131nm\u0131\u015ft\u0131r.\nTa\u015f\u0131t ara\u00e7lar\u0131nda uygulanan oranlar, ara\u00e7lar\u0131n kullan\u0131lmam\u0131\u015f (s\u0131f\u0131r) ve\nkullan\u0131lm\u0131\u015f (ikinci el) olmas\u0131na g\u00f6re iki farkl\u0131 \u00f6zellik g\u00f6stermektedir.<\/p>\n\n\n\n

A)\nKULLANILMAMI\u015e (SIFIR) ARA\u00c7LAR<\/strong><\/p>\n\n\n\n

Motorlu kara vas\u0131talar\u0131ndan kullan\u0131lmam\u0131\u015f (s\u0131f\u0131r) olanlar\u0131n tesliminde genel olarak uygulanan KDV oran\u0131 %18\u2019dir. Bu uygulamada kullan\u0131lmam\u0131\u015f (s\u0131f\u0131r) deyimi, motorlu kara nakil vas\u0131talar\u0131na ili\u015fkin olmak \u00fczere \u00d6TV\u2019nin konusuna giren ara\u00e7lar\u0131, yani trafik tescil kurulu\u015flar\u0131nca kay\u0131t ve tescil edilmemi\u015f, ayn\u0131 zamanda kullan\u0131lmaya ba\u015flanmam\u0131\u015f ya da ta\u015f\u0131tlar hesab\u0131na al\u0131nmam\u0131\u015f olan ara\u00e7lar\u0131 ifade etmektedir. Ya\u015f\u0131 ne olursa olsun ithal edilen ara\u00e7lar kullan\u0131lmam\u0131\u015f ara\u00e7 olarak de\u011ferlendirilmektedir.<\/p>\n\n\n\n

\u00d6te yandan 2007\/13033 say\u0131l\u0131 Kararname\neki: <\/p>\n\n\n\n

– (II) say\u0131l\u0131 listenin 28. s\u0131ras\u0131nda G.T.\u0130.P.\nnumaralar\u0131 yer alan trakt\u00f6r, bi\u00e7erd\u00f6ver, motok\u00fclt\u00f6r ile 29. s\u0131ras\u0131nda G.T.\u0130.P.\nnumaralar\u0131 yer alan lastik tekerlekli veya paletli ekskavat\u00f6r ve beko\nloderlerin teslimi %8 oran\u0131nda,<\/p>\n\n\n\n

– (I) say\u0131l\u0131 listenin 17. s\u0131ras\u0131nda  G.T.\u0130.P. numaralar\u0131 yer alan buldozer,\nangledozer, greyder, toprak tesviyesine mahsus makinalar, skreyper, mekanik\nk\u00fcreyici, ekskavat\u00f6r, k\u00fcreyici- y\u00fckleyici, s\u0131k\u0131\u015ft\u0131rma i\u015fini tokmaklamak\nsuretiyle yapan ara\u00e7lar ve yol silindirleri, “straddle” tipi lastik\ntekerlekli ta\u015f\u0131y\u0131c\u0131, vin\u00e7li y\u00fck arabas\u0131, kar k\u00fcreyici ve p\u00fcsk\u00fcrt\u00fcc\u00fc ile\nforkliftlerin Finansal Kiralama Kanunu kapsam\u0131nda finansal kiralama\n\u015firketlerine teslimi ile bu \u015firketler taraf\u0131ndan KDV m\u00fckellefleri ile bu\nvergiden istisna tutulduklar\u0131 i\u00e7in KDV m\u00fckellefiyeti bulunmayan ancak\nkazan\u00e7lar\u0131 bilan\u00e7o esas\u0131na g\u00f6re tespit edilen gelir ve kurumlar vergisi m\u00fckelleflerine\nkiralanmas\u0131 ve teslimi %1 oran\u0131nda,<\/p>\n\n\n\n

vergilendirilmektedir.<\/p>\n\n\n\n

B)\nKULLANILMI\u015e (\u0130K\u0130NC\u0130 EL) ARA\u00c7LAR<\/strong><\/p>\n\n\n\n

1-\nB\u0130NEK OTOMOB\u0130LLER\u0130<\/strong><\/p>\n\n\n\n

KDV Kanunun 30. maddesinin (b) bendi ile\nfaaliyetleri k\u0131smen veya tamamen binek otomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli\n\u015fekillerde i\u015fletilmesi olanlar\u0131n bu ama\u00e7la sat\u0131n ald\u0131klar\u0131 hari\u00e7 olmak \u00fczere,\nbinek otomobillerinin al\u0131m\u0131nda \u00f6denen KDV\u2019nin indirim konusu yap\u0131lmamas\u0131\n\u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu h\u00fckme g\u00f6re ara\u00e7 kiralama firmalar\u0131, s\u00fcr\u00fcc\u00fc kurslar\u0131 ve ger\u00e7ek\nusulde vergilendirilen KDV m\u00fckellefi taksi i\u015fletmeleri, bu faaliyetlerinde\nkulland\u0131\u011f\u0131 binek otomobillerini al\u0131m\u0131nda \u00f6dedi\u011fi KDV\u2019yi indirim konusu\nyapabilmektedir. Bu kapsama girmeyen di\u011fer m\u00fckellefler ise, faaliyetlerinde\nkullanmak \u00fczere olsa dahi binek otomobili al\u0131m\u0131nda \u00f6dedi\u011fi KDV\u2019yi indirim\nkonusu yapamamaktad\u0131r. Bu kapsamda kullan\u0131lm\u0131\u015f (ikinci el) binek otomobili\ntesliminde uygulanacak KDV oranlar\u0131n\u0131, indirim hakk\u0131 olanlar\u0131n ve olmayanlar\u0131n\nteslimleri \u015feklinde iki gruba ay\u0131rarak a\u00e7\u0131klayabiliriz.<\/p>\n\n\n\n

a)\n\u0130ndirim Hakk\u0131 Olmayanlar<\/strong><\/p>\n\n\n\n

Daha \u00f6nce s\u00f6z\u00fc edilen 2007\/13033 say\u0131l\u0131\nBakanlar Kurulu Karar\u0131 eki (I) say\u0131l\u0131 listenin 9. s\u0131ras\u0131 uyar\u0131nca, T\u00fcrk g\u00fcmr\u00fck\ntarife cetvelinin 87.03 pozisyonunda yer alan binek otomobilleri ve esas\nitibariyle insan ta\u015f\u0131mak \u00fczere imal edilmi\u015f di\u011fer motorlu ta\u015f\u0131tlar\u0131n\nkullan\u0131lm\u0131\u015flar\u0131n\u0131n tesliminde KDV oran\u0131 %1 olarak belirlenmi\u015ftir. Bu uygulamada\n\u201ckullan\u0131lm\u0131\u015f\u201d deyimi; s\u00f6z konusu ara\u00e7lardan \u00d6TV\u2019nin konusuna\ngirmeyenleri, yani trafik tescil kurulu\u015flar\u0131nca kay\u0131t ve tescil edilmi\u015f veya\nkullan\u0131lmaya ba\u015flan\u0131lm\u0131\u015f ya da ta\u015f\u0131tlar hesab\u0131na al\u0131nm\u0131\u015f olup, \u00d6TV\u2019si \u00f6denmi\u015f\nolan ara\u00e7lar\u0131 ifade etmektedir.<\/p>\n\n\n\n

T\u00fcrk g\u00fcmr\u00fck tarife cetvelinin 87.03 tarife pozisyonunda, \u015fof\u00f6r dahil 9 ki\u015fiye (8+1) kadar insan ta\u015f\u0131mak \u00fczere imal edilmi\u015f ara\u00e7lar yer almaktad\u0131r. Buna g\u00f6re KDV m\u00fckelleflerinin i\u015fletmelerinde kulland\u0131\u011f\u0131 sedan, station vagon, hatchback, coupe, mini, mikro, yar\u0131\u015f arabas\u0131, jip, cabrio, crossover, arazi ta\u015f\u0131t\u0131, MPV, SUV tipi ara\u00e7lar\u0131n yan\u0131 s\u0131ra \u015fof\u00f6r dahil 9 ki\u015fiye kadar insan ta\u015f\u0131yabilen \u00e7ift veya \u00fc\u00e7 s\u0131ra koltuklu panelvan, cityvan, \u00e7ift kabinli ara\u00e7lar (iki aks aras\u0131 uzunlu\u011fun yar\u0131s\u0131 kasan\u0131n uzunlu\u011fundan az olanlar hari\u00e7), motorlu karavanlar, d\u00f6rt tekerlekli (hatta geri vitesi ve Ackerman tipi direksiyonu olan) 3 tekerlekli ATV olarak tan\u0131mlanan ara\u00e7lar\u0131 ikinci el olarak tesliminde uygulanacak KDV oran\u0131 %1\u2019dir.<\/p>\n\n\n\n

b)\n\u0130ndirim Hakk\u0131 Olanlar<\/strong><\/p>\n\n\n\n

Ara\u00e7\nkiralama firmalar\u0131, s\u00fcr\u00fcc\u00fc kurslar\u0131, ger\u00e7ek usulde vergilendirilen taksi\ni\u015fletmeleri: <\/strong>KDV Kanununun 30\/b maddesinde zikredilen\nfaaliyeti binek otomobili kiralamak veya \u00e7e\u015fitli \u015fekillerde i\u015fletmek olan\nm\u00fckelleflerin bu faaliyetlerinde kulland\u0131\u011f\u0131 ve al\u0131m\u0131nda \u00f6dedi\u011fi KDV\u2019yi indirim\nkonusu yapt\u0131\u011f\u0131 binek otomobillerini ikinci el olarak tesliminde uygulanacak KDV\noran\u0131 %18\u2019dir. Buna g\u00f6re otomobil kiralama firmalar\u0131 (rent-a-car), s\u00fcr\u00fcc\u00fc\nkurslar\u0131 ve ger\u00e7ek usulde vergilendirilen taksi i\u015fletmeleri, al\u0131m\u0131nda \u00f6dedi\u011fi\nKDV\u2019yi indirim konusu yapt\u0131\u011f\u0131 87.03 tarife pozisyonundaki binek otomobilleri ve\ns\u00fcr\u00fcc\u00fc dahil 9 ki\u015fiye kadar insan ta\u015f\u0131mak \u00fczere imal edilmi\u015f ara\u00e7lar\u0131 sat\u0131\u015f\u0131nda\nKDV oran\u0131n\u0131 %18 olarak hesaplayacakt\u0131r.<\/p>\n\n\n\n

Galericiler:<\/strong> 845 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 uyar\u0131nca, ikinci el motorlu ara\u00e7 ticareti yapan m\u00fckelleflerin sat\u0131\u015f\u0131n\u0131 yapt\u0131klar\u0131 ara\u00e7lar binek otomobili olsa dahi, bu ara\u00e7lar\u0131 al\u0131m\u0131nda uygulanan oranda KDV hesaplamalar\u0131 gerekmektedir. Buna g\u00f6re ikinci el ara\u00e7 ticareti yapan galericilerin, kullan\u0131lmam\u0131\u015f (s\u0131f\u0131r) olarak sat\u0131n ald\u0131\u011f\u0131 veya yukar\u0131daki paragrafta belirtilen ara\u00e7 kiralama firmas\u0131, s\u00fcr\u00fcc\u00fc kursu ya da ger\u00e7ek usulde KDV m\u00fckellefi olan taksi i\u015fletmelerinden %18 oran\u0131nda KDV \u00f6deyerek sat\u0131n ald\u0131\u011f\u0131 ara\u00e7lar\u0131 tesliminde KDV oran\u0131 %1 de\u011fil, %18 oran\u0131nda hesaplanacakt\u0131r.<\/p>\n\n\n\n

Galericilerin %1 oran\u0131nda KDV \u00f6deyerek sat\u0131n ald\u0131\u011f\u0131 binek otomobillerini satarken yine %1 oran\u0131nda KDV uygulayaca\u011f\u0131 tabiidir.<\/p>\n\n\n\n

\u00d6te yandan galericilerin KDV m\u00fckellefi olmayan nihai t\u00fcketicilerden vergi hesaplanmaks\u0131z\u0131n sat\u0131n ald\u0131\u011f\u0131 ara\u00e7lar\u0131 sat\u0131\u015f\u0131nda \u201c\u00f6zel matrah \u015fekli\u201d uygulayarak, sat\u0131\u015f bedeli ile al\u0131\u015f bedeli aras\u0131ndaki fark \u00fczerinden binek otomobilleri (ve trakt\u00f6rler) i\u00e7in %1, di\u011fer ta\u015f\u0131tlar i\u00e7in %18 oran\u0131nda KDV hesaplayacaklar\u0131n\u0131 hat\u0131rlatmak isteriz. <\/p>\n\n\n\n

2- B\u0130NEK OTOMOB\u0130L\u0130 SINIFINA G\u0130REN \u00d6ZEL AMA\u00c7LI ARA\u00c7LAR<\/strong><\/p>\n\n\n\n

2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki (I) say\u0131l\u0131 listenin 9. s\u0131ras\u0131ndaki parantez i\u00e7i h\u00fck\u00fcmle ambulans, mahkum ta\u015f\u0131ma arac\u0131, cenaze nakil arac\u0131, para arac\u0131, itfaiye \u00f6nc\u00fc arac\u0131 gibi ara\u00e7lar\u0131n %1 oran\u0131 uygulamas\u0131 kapsam\u0131na dahil olmad\u0131\u011f\u0131 belirtilmi\u015ftir. Bu durumda 87.03 tarife pozisyonuna girmekle birlikte ambulans, mahkum ta\u015f\u0131ma arac\u0131, cenaze nakil arac\u0131, para nakil arac\u0131, itfaiye \u00f6nc\u00fc arac\u0131 gibi \u00f6zel ama\u00e7l\u0131 ara\u00e7lar\u0131n ikinci el olarak tesliminde %18 oran\u0131nda KDV hesaplanacakt\u0131r. <\/p>\n\n\n\n

3-\nTRAKT\u00d6RLER<\/strong><\/p>\n\n\n\n

2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131\neki (I) say\u0131l\u0131 listenin 9. s\u0131ras\u0131 uyar\u0131nca, T\u00fcrk g\u00fcmr\u00fck tarife cetvelinin\n8701.90.50.00.00 G.T.\u0130.P. numaras\u0131nda s\u0131n\u0131fland\u0131r\u0131lan trakt\u00f6rlerin KDV\nm\u00fckellefleri taraf\u0131ndan ikinci el olarak tesliminde KDV oran\u0131 %1 olarak\nuygulanacakt\u0131r. Ancak \u00f6nceki paragrafta belirtildi\u011fi gibi ikinci el ara\u00e7\nticareti yapan galericilerin KDV oran\u0131 %8 olan kullan\u0131lmam\u0131\u015f (s\u0131f\u0131r) trakt\u00f6r\nal\u0131p ikinci el olarak sat\u0131\u015f\u0131nda KDV oran\u0131, 845 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\nuyar\u0131nca  %1 de\u011fil %8 olacakt\u0131r.<\/p>\n\n\n\n

4-\nD\u0130\u011eER KARA NAK\u0130L VASITALARI<\/strong><\/p>\n\n\n\n

Minib\u00fcs (\u015fof\u00f6r dahil 10-15 koltuklu),\nmidib\u00fcs (\u015fof\u00f6r dahil 16-25 koltuklu) otob\u00fcs (\u015fof\u00f6r dahil 26 ve \u00fczeri koltuklu)\ngibi yolcu ta\u015f\u0131maya mahsus ara\u00e7lar, kamyon, kamyonet, TIR \u00e7ekicisi gibi y\u00fck\nta\u015f\u0131maya mahsus ara\u00e7lar, \u00e7ekici, vin\u00e7, transmikser, araz\u00f6z, tamir arac\u0131 gibi\n\u00f6zel ama\u00e7l\u0131 ara\u00e7lar\u0131n s\u0131f\u0131rlar\u0131nda oldu\u011fu gibi ikinci el olarak tesliminde KDV\noran\u0131 %18\u2019dir.  <\/p>\n\n\n\n

5-\nEKSKAVAT\u00d6R, BEKO LODER, B\u0130\u00c7ERD\u00d6VER VE MOTOK\u00dcLT\u00d6RLER<\/strong><\/p>\n\n\n\n

2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki (II) say\u0131l\u0131 listenin 29. s\u0131ras\u0131nda yer alan lastik tekerlekli veya paletli ekskavat\u00f6r ve beko loderler ile 28. s\u0131ras\u0131nda yer alan bi\u00e7erd\u00f6ver ve motok\u00fclt\u00f6rlerin s\u0131f\u0131r\u0131nda oldu\u011fu gibi ikinci el olarak tesliminde de %8 KDV oran\u0131 uygulanacakt\u0131r.\u00a0<\/p>\n\n\n\n

Bu makalede bahsi ge\u00e7en konuyla ilgili olarak “Ta\u015f\u0131tlarda KDV Oran\u0131 ve \u0130ndirimi Tablosu” ba\u015fl\u0131kl\u0131 \u00e7al\u0131\u015fmam\u0131zda \u015fematik bilgiler yer almaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

KDV oranlar\u0131, 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile belirlenmi\u015ftir. Bu Kararnameye ekli (I) say\u0131l\u0131 listedeki mal ve hizmetler i\u00e7in %1, (II) say\u0131l\u0131 listedeki mal ve hizmetler i\u00e7in %8, bu listelerde yer almayan di\u011fer t\u00fcm i\u015flemlerde %18 oran\u0131 uygulanmaktad\u0131r. Bu makalemizde, motorlu kara ta\u015f\u0131tlar\u0131nda uygulanacak KDV oranlar\u0131 ele al\u0131nm\u0131\u015ft\u0131r. Ta\u015f\u0131t ara\u00e7lar\u0131nda uygulanan oranlar, ara\u00e7lar\u0131n kullan\u0131lmam\u0131\u015f (s\u0131f\u0131r)Hakk\u0131nda daha fazlas\u0131n\u0131 oku Ta\u015f\u0131t Ara\u00e7lar\u0131nda Uygulanan KDV Oranlar\u0131<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":241,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/225"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=225"}],"version-history":[{"count":7,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/225\/revisions"}],"predecessor-version":[{"id":545,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/225\/revisions\/545"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/media\/241"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}